Accurate food cost calculations during a one-month delivery pilot can make or break your profitability before you even launch. You're working without historical data, so you'll need to factor in estimated volumes, higher waste percentages, and new packaging expenses. Here's how to calculate realistic food costs that won't sink your test period.
Why food cost calculation is different for pilots
During a pilot period you don't have historical data on sales volumes, waste or exact prep times. You'll need to work with assumptions that you adjust throughout the month.
⚠️ Note:
Always factor in 20-30% extra waste in your first month. You don't know the demand patterns yet and will sometimes prep too much or too little.
All cost items for delivery menus
A delivery menu carries different costs than restaurant food. Here's what you need to track:
- Ingredients: All products that go into the dish
- Packaging: Containers, bags, stickers, cutlery, napkins
- Platform fee: 15-30% of the order value (Thuisbezorgd, Uber Eats)
- Labor: Prep time + packing time
- Waste: Extra high during pilot (20-30%)
💡 Example: Pasta Carbonara delivery menu
Selling price on platform: €16.50 (incl. 9% VAT)
- Ingredients: €4.20
- Packaging: €0.85
- Platform fee (25%): €3.78
- Labor (8 min at €18/hour): €2.40
- Waste (25% of ingredients): €1.05
Total costs: €12.28 on €15.14 excl. VAT = 81% costs!
Calculate packaging costs accurately
Packaging can eat up 5-15% of your order value. Include everything the customer receives:
- Main container: €0.25-0.65 (depending on size)
- Sauce containers: €0.08-0.15 each
- Cutlery set: €0.12-0.18
- Napkins: €0.03-0.05
- Plastic bag: €0.08-0.12
- Stickers/tape: €0.02-0.05
💡 Example: Burger menu packaging
- Burger box: €0.45
- Fries container: €0.22
- Sauce containers (2x): €0.20
- Cutlery set: €0.15
- Napkins: €0.04
- Bag + sticker: €0.12
Total packaging: €1.18
Include platform fees correctly
Delivery platforms charge a percentage of the order value. This varies by platform and contract:
- Thuisbezorgd: 12-15% (own delivery) to 25-30% (platform delivers)
- Uber Eats: 15-30% depending on services
- Deliveroo: 25-35% all-in rates
Always calculate with the percentage of your gross order value (what the customer pays).
⚠️ Note:
Platform fees are calculated on the price including VAT. A €15 dish costs you €3.75 in platform fees at 25%, not €3.44.
Estimate waste percentage
During a pilot period you'll have more waste because you don't know demand yet. After managing kitchen operations for nearly a decade, I've seen these patterns hold true across different restaurant types:
- Week 1-2: 25-35% waste (you're still learning)
- Week 3-4: 15-25% waste (you're getting better at estimating)
- After 1 month: 8-15% waste (normal operation)
💡 Example: Calculate waste
You buy €100 worth of ingredients for a new salad.
- Expected sales: 40 salads
- Actual sales: 28 salads
- Waste: 30% of purchase
Actual ingredient cost per salad: €100 / 28 = €3.57 instead of €2.50
Labor time for delivery menus
Delivery menus often take more prep time because you pack and present differently:
- Preparation: Same time as restaurant
- Packing: 2-5 minutes extra per order
- Quality check: 1-2 minutes (nothing leaking, everything included?)
Calculate with your actual hourly wage including employer contributions (usually €18-25/hour).
Calculate minimum selling price
With all costs you can calculate your minimum selling price. The formula:
Minimum price = (Ingredients + Packaging + Labor + Waste) / (1 - Platform fee %) / (1 - Desired margin %)
💡 Example: Calculate minimum price
- Ingredients: €5.00
- Packaging: €0.80
- Labor: €2.20
- Waste (25%): €1.25
- Platform fee: 25%
- Desired margin: 15%
Minimum price: €9.25 / 0.75 / 0.85 = €14.51 excl. VAT = €15.82 incl. VAT
Adjust during the pilot
Check your assumptions weekly and adjust where needed:
- Week 1: Is your waste percentage correct? Adjust for week 2
- Week 2: Is your prep time accurate? Recalculate
- Week 3: Are your ingredient costs accurate? Check supplier invoices
- Week 4: Calculate your final food cost for month 2
How to calculate delivery menu food cost? (step by step)
Create a complete cost list
List all ingredients with purchase prices per unit. Also add up packaging materials: containers, bags, cutlery, napkins. Don't forget the platform fee percentage of your chosen delivery service.
Calculate costs per portion including waste
Work out the ingredient cost per portion. Add 25-30% waste for the first weeks. Add packaging costs and labor time (prep + packing).
Determine minimum selling price
Divide your total costs by (1 - platform fee percentage) to compensate for the platform fee. Then divide by (1 - desired margin percentage) for your final price. Add 9% VAT.
✨ Pro tip
Calculate your break-even point at 15 orders per day during week 1, then track if you're hitting 25+ orders by week 3. If you're not reaching these minimums, your pilot pricing needs immediate adjustment.
Calculate this yourself?
In the KitchenNmbrs app you can do this in just a few clicks. 7 days free, no credit card.
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Frequently asked questions
Should I include VAT in my food cost calculation for delivery?
Always calculate your food cost excluding VAT, but add 9% VAT to the final price on the platform. Platform fees are calculated on the price including VAT, which catches many operators off guard.
How do I know if my waste percentage is correct during the pilot?
Weigh what you throw away each day and divide by your total purchases. In week 1-2, 25-35% is normal for new menu items. If you're consistently hitting 40%+ waste, your portions or prep quantities need immediate adjustment.
Can I use the same labor calculations as my restaurant for delivery prep?
No, delivery orders need 2-5 extra minutes for packing and quality checks per order. You'll also spend more time on mise en place since you can't fix mistakes once the order leaves. Factor in €18-25/hour including employer contributions.
📚 Sources consulted
- EU Verordening 852/2004 — Levensmiddelenhygiëne (2004) — Official source
- EU Verordening 853/2004 — Hygiënevoorschriften voor levensmiddelen van dierlijke oorsprong (2004) — Official source
- EU Verordening 1169/2011 — Voedselinformatie aan consumenten (2011) — Official source
- NVWA — Hygiënecode voor de horeca (2024) — Official source
- NVWA — Allergenen in voedsel (2024) — Official source
- Codex Alimentarius — International Food Standards (2024) — Official source
- FSA — Safer food, better business (HACCP) (2024) — Official source
- BVL — Lebensmittelhygiene (HACCP) (2024) — Official source
- Warenwetbesluit Bereiding en behandeling van levensmiddelen (2024) — Official source
- WHO — Foodborne diseases estimates (2024) — Official source
Food Standards Agency (FSA) — https://www.food.gov.uk
The HACCP standards shown in this application are for informational purposes only. KitchenNmbrs does not guarantee that displayed values are current or complete. Always consult the FSA or your local authority for the latest regulations.
Written by
Jeffrey Smit
Founder & CEO of KitchenNmbrs
Jeffrey Smit built KitchenNmbrs from 8 years of hands-on experience as kitchen manager at 1NUL8 Group in Rotterdam. His mission: give every restaurant owner control over food cost.
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